績效評估一直以來為管理階層重視之議題，然從過去文獻發現，多數企業之績效評估制度並無法確實發揮功效，且受到近年總體環境競爭日益激烈影響，傳統重於財務的績效衡量方法漸不適用。 關鍵績效指標計分卡(以下簡稱KPI Scorecard)之觀念及相關問題首見於Kaplan and Norton(2001)研究中，其概念簡單易懂，但若設計過程沒有與策略作連結，依然無法協助企業資源之聚焦與運用。故如何設計正確之績效評估制度使策略與績效評估有效結合，為吾人所關注之議題。 本研究係針對國內一導入KPI Scorecard之食品公司進行個案研究，於分析個案公司績效評估之相關問題後，運用策略形成及平衡計分卡相關概念，具體提供策略與績效評估結合之四大步驟，期協助個案公司確實將策略引導至各績效衡量要素中，解決現行KPI Scorecard的問題並提升管理之效率及效能。同時，亦可作為其他企業績效評估設計之實務指南與理論基礎。 / Performance measurement has been an important issue for management teams for a long time. However, the current literature shows that most of the companies cannot implement their performance measurement system efficiently and effectively. Besides, the more and more competitive economic environment forces managers seeking alternative management measures, other than the traditional financial performance measures, to fulfill the increasing pressure of better performance. KPI Scorecard has been released by Kaplan and Norton(2001).The concept is simple and easily to apply but if KPI Scorecard fails to link with the strategy, it still can’t help enterprises to focus on key resources and activities. Therefore, we try to provide a guideline to solve the gap between strategy and performance measurement system. The thesis is a case study and conducts one Taiwanese food company which has implemented KPI Scorecard for about three years as a research subject. We will firstly analyze the problems of their existing performance measurement system. Second, we will discuss how to use the related ideas of balanced scorecard to solve these KPI Scorecard problems. Furthermore, the thesis addresses four steps about how to link performance measurement system with strategic effectiveness and stresses the importance of this integration. Therefore the thesis can be a reference for other companies to implement the performance measurement system in the future.